| Secretary of State | website |
| Department of Revenue | website Phone: 302-739-3073 |
| Business Search | website |
| Order Certificate | website |
| Fees | website |
| Annual Franchise Tax Report | website | Info | Sample – Due March 1st of each year If paid after March 1st, late penalties occur Filing Fee (see website) a. Exempt Corp is $25 b. Non-Exempt Corp is $50 c. PLUS Minimum Tax $175 Therefore, for non-exempt Corporation Fee = $50 + $175 = $225 Penalty for Filing Late – Penalty for not filing a completed Annual Report on or before March 1st is $200.00 – Plus, Interest at 1.5% per month is applied to any unpaid tax balance. If Dissolving Corporation, – Must file report and pay past due taxes first – then to pay current / final year, enter termination date and click file current year tax. |
| Corporation Tax Return | Info | FAQs Delaware Corporations: Who do NOT Conduct Business in Delaware are not required to file a Delaware Corporate Income Tax Return, regardless if incorporated under the laws of Delaware. Who DO Conduct Business in Delaware: Are required to file a Corporate Income Tax Return (regardless of the amount, if any, of gross or taxable income) using Delaware Corporate Income Tax Return Form CIT-TAX or Delaware S-Corporation Reconciliation and Shareholders Return Form SCT-RTN. |
| LLC Tax Return LLC LLP | Info | LLC / LLP Delaware treats a single-member “disregarded entity” as a sole proprietorship for tax purposes. This means that the LLC itself does not pay taxes and does not have to file a return with the State of Delaware. LLC Do NOT File Annual Report; but, must Pay Annual Fee of $300 Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report, they are required to pay an annual tax of $300.00. Taxes for these entities are due on or before June 1st of each year. Penalty for non-payment or late payment is $200.00. Interest accrues on the tax and penalty at the rate of 1.5% per month. |
| How Dissolve Business | Info on Dissolving | Request Info: Division of Corporation (302) 739-3073 Delaware considers corporation active until it is dissolved, even if you have filed a final tax return; filed annual franchise tax report & paid annual fee. 1. Make sure filed and paid Annual Franchise Tax Report (or Annual Fee if LLC/LLP) a. must file report and pay past due taxes first b. then, pay current / final year. Enter termination date and click file current tax year. Note: If you are current on annual franchise report filing, at bottom of screen, you can select option to dissolve corporation. Select options from drop menu for: Terminating Transaction Type and Anticipated Termination Date. 2. File Final Tax Return (if corporation does business in Delaware) 3. File Dissolution and pay fee (LLC/LLP also pay a fee to dissolve) |